Less than two weeks before Christmas the tiny town of Afton is shocked when every resident is sued by a mysterious 'Mr. Noel.' The nut claims to be Santa Claus and is suing the town for wrongfully 'firing' him from his yearly delivery job, since he can only come to people who believe. The town's initial reaction is anger at both Mr. Noel and his attorney, obscure Afton resident Jack Parsons. But then a strange thing begins to happen. Rational adults who have not believed in Santa since they were children suddenly start to believe again. People start actually being nice to each other! Most wonderful of all, Santa promises to bring North Pole gifts on Christmas morning. But he can only do it if EVERYONE believes by the big day ...